依据香港《公司条例》规定，香港公司成立18个月后，就需要开始做账报税了！
According to the Company Ordinance, all limited companies registered in Hong Kong should do accounting and tax declaration 18 months after their establishment!
报税工作中最重要的环节就是审计，即香港公司要将年度财务报表委托至会计师事务所，由香港持牌会计师对帐目进行核实与核准并出具一份责任性的说明，也就是我们常说的审计报告。
The most important part of tax declaration is audit, that is, the Hong Kong company should entrust its annual financial statements to an accounting firm, and obtain a statement of responsibility in the form of document reports (that is, audit report) from a Hong Kong Certified Public Accountant.
审计报告作为香港公司年度经营情况及财务情况最直观、最准确的反映，上面除了企业主以及税局最关心的财务报表以及利润情况以外，还有一个很重要的讯息—审计意见。
The audit report can directly and accurately show the annual operation and financial situation of a Hong Kong company. In addition to the financial statements and profits most concerned by the bosses and the tax bureau, there is also a very important information in the report - audit opinion.
那你知道审计意见有多少种吗？每种审计意见有什么不同？对你的香港公司又有什么影响呢？
Do you know how many kinds of audit opinions there are? What are the differences between each opinion? What impact will it have on your Hong Kong company?
接下来我们就来聊聊香港审计报告的四种意见：无保留意见、保留意见、否定意见、无法表示意见。
Now, let's talk about the four opinions of Hong Kong's audit report: Clean Opinion, Qualified Opinion, Adverse Opinion and Disclaimer.
无保留意见也就是没有意见，这是最常见也是最好的意见。
“Clean Opinion” means that there are no questionable points in the financial statement. It is the most common and best opinion that a company can get.
审计师在审查完香港公司提供的有关数据资料后，认为资料的完整性、合理性等符合香港会计准则的要求，才会给出无保留意见，证明所提供的信息是真实可信的。
If the auditor believes that relevant data and documents provided meet the requirements of Hong Kong Accounting Standards, he will give a clean opinion to confirm the completeness and reliability of auditee’s financial information.
出具保留意见，是因为审计师认为会计报表大体上是合理的，但存在某些缺失或无法确认的项目，比如月结单不齐全或者重要函件无法回函等，这些疏漏会影响审计报告内容的信赖度。
The reason for giving a qualified opinion is that the auditor believes that the accounting statements are generally reasonable, but there are some missing or unconfirmed points, such as incomplete monthly statements or failure to respond to important letters.
保留意见其实就可以看作是审计师在委婉表达这家公司经营有问题，财务报表的数据可信度不高。
In fact, the qualified opinion can be seen as the auditor's euphemism saying that the auditee has some problems in operation, and the data in its financial statements is not reliable enough.
当审计师确信会计报表存在重大错报和歪曲，以致会计报表不符合香港公司会计准则和相关会计制度的规定，比如提供虚假的、不存在的或错误的资料，导致未能从整体上公允反映被审计单位的财务状况、经营成果和现金流量，审计师就会出具否定意见的审计报告。
When the auditor thinks that there are misstatements and distortions, he will give an adverse opinion. For example, the auditee provided false, non-existent or wrong information, which resulted in the failure to fairly reflect the financial position, operating results and cash flow of the auditee as a whole.
当审计师在审计过程中不能获取充分、适当的审计证据，以至无法确定会计报表的合法性与公允性，就会出具无法表示意见的审计报告。
When the auditor fails to obtain sufficient and appropriate evidence to determine the legitimacy and fairness of the financial statements, he will stand as a disclaimer in the audit report, that is, not showing any attitude.
比如有银行账户却提供不了月结单，无法提供购销贸易的单据和相关文件等，都有可能使审计师无法表示意见。
For example, the auditee has a bank account but could not provide the monthly statement, or purchase and sales trade documents and relevant documents.
与否定意见不同，无法表示意见表达是审计师没有足够的证据支撑去证明该公司财务数据的可信度，并不是在明确表示不同意。
Different from the adverse opinion, “disclaimer” means that the auditor does not have enough evidence to prove the credibility of the company's financial data, and it is not a clear expression of disagreement.
简单来说，这四种不同的审计意见代表着会计师对该公司财务报表的认可程度。
To put it simply, these four different opinions represent the extent of the accountant's recognition of the financial statements of the company.
因此，税局在查看审计报告时，会通过审计师给出的专业意见来判断公司的合法经营和按时完税等能力，而且是着重参考“保留意见”、“不发表意见”、“否定意见”的内容。
Therefore, when reviewing the audit report, the tax bureau will judge the company's ability to operate legally and pay taxes on time through the professional opinions given by the auditor, mainly focuses on “Qualified Opinion”, “Disclaimer” and “Adverse Opinion”.
为避免影响公司的信誉和后续发展，一定要及时完成审计报告。如有相关需要，请随时联系我们～
In order to avoid affecting the company's reputation and subsequent development, the audit report must be completed in a timely manner. If you have some related needs, please feel free to contact us~
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